Visitor Levy (Scotland) Bill: equality impact assessment

The results of the equality impact assessment (EQIA) undertaken in respect of the Visitor Levy (Scotland) Bill.

Executive summary

The Bill's core aims are to:

  • provide local authorities with a discretionary power to introduce a visitor levy on overnight accommodation in all or part of their area, should they wish to do so;
  • create a legislative framework for the establishment of visitor levies by local authorities, including the basis of the charge, extent, and enforcement procedures and powers.

This Bill will contribute to the following of Scotland's National Outcomes:

  • Communities: we live in communities that are inclusive, empowered, resilient and safe
  • Economy: we have a globally competitive, entrepreneurial, inclusive and sustainable economy
  • Environment: we value, enjoy, protect and enhance our environment
  • Fair Work and Business: we have thriving and innovative businesses, with quality jobs and fair work for everyone

The Bill also supports the advancement of a number of other overarching policies and objectives, set out in the Policy Memorandum, which this impact assessment should be read alongside.

This EQIA has considered the potential impacts of the Bill on people with protected characteristics. Our findings are based on evidence and information from a variety of sources.

Our assessment identified that the provisions in the Bill are unlikely to impact people with protected characteristics. Where negative impacts have been identified, efforts have been made to mitigate or minimise these.



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